The Kentucky Department of Revenue has released a notice that requires farmers to have an Agricultural Exemption Number to use on purchases exempt from sales tax on Forms 51A159 and 51A159. This requirement will go in effect January 1, 2022.
Application forms are to be submitted by email to DOR.Webresponsesalestax@ky.gov
to or sent to the below address:
Division of Sales and Use Tax
Department of Revenue
P.O. Box 181
Frankfort, Kentucky 40602-0181